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V0803-25 ·8 May 2025 ·consulta-vinculante Low impact
Tax

Consultancy services provided from the United Kingdom to a Spanish university are subject to VAT

DGT confirms VAT applies to the transaction and the university must apply the taxpayer's investment, without being able to deduct the VAT for exempt activities.

In 6 key points

How it affects those involved

The university must account for VAT on the services and cannot claim a deduction for VAT related to exempt activities.

Lifecycle

2025-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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